TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

QUALIFYING RESIDENTIAL UNIT [1 record]

Record 1 2007-11-30

English

Subject field(s)
  • Taxation
CONT

A residential unit is a "qualifying residential unit" if it is a self-contained residence and if it can reasonably be expected that the first use of the unit will be for the purpose of renting it for periods of continuous occupancy of at least 12 months as a primary place of residence, under one or more leases. Generally, a "self-contained residence" refers to a residential unit that contains a private kitchen, bath and living area.

OBS

Goods and services tax rebate.

French

Domaine(s)
  • Fiscalité
CONT

Une habitation est une «habitation admissible» s'il s'agit d'une résidence autonome et si l'on peut raisonnablement s'attendre à ce qu'elle soit d'abord louée pour des périodes d'au moins 12 mois, aux termes d'un ou de plusieurs baux, afin d'être occupée de façon continue à titre de lieu de résidence habituelle. Une «résidence autonome» s'entend généralement d'une habitation avec cuisine, salle de bains et espace habitable privés.

OBS

Remboursements de la taxe sur les produits et services.

Spanish

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